StarTax | Tax Notes Dedicated to Start-Ups
Italiano: Le Opportunità Per Le Start-Ups Innovative
All companies also Innovative Start-ups that make investments in certain R&D activities can benefit from a particular tax credit (ex 3 Decree Law 145/2013).
Costs incurred for the purchase, also under license for use, of the intangible assets pursuant to art. 3 co. 6 lett. d) of Decree Law 145/2013, deriving from transactions with companies belonging to the same group (pursuant to Article 2359 of the Civil Code); in detail, these are expenditures related to industrial technical and industrial skills related to (a) an industrial or biotechnological invention, (b) a topography of a semiconductor product or (c) a new plant variety.